【作者】 薛峰；

【导师】 王雪青；

【作者基本信息】 天津大学 ， 管理科学与工程， 2006， 硕士

【摘要】 在“低价中标”的招投标环境中,为了使建筑施工企业在激烈的市场竞争中理性的选择投标报价,本文研究了建筑施工企业的成本领先战略问题。本文首先对国内外研究状况进行了综述;接着运用价值链分析法分析了施工企业的价值链,研究了低价中标法对建筑施工企业的影响,通过对建筑施工企业基本竞争战略的比较,提出了建筑施工企业成本领先战略的选择问题;然后重点对成本构成的关键因素进行了深层次的分析研究,提出了施工企业成本领先战略实施的方法:成本标杆—目标成本管理法;最后结合实例进行了实证分析。通过研究,本文有以下几点结论:①施工企业实施成本领先战略是施工企业面临激烈竞争的必然选择。施工企业在对内部和外部价值链分析的基础上,可以采取措施,改造和优化价值链,达到降低成本的目的;②成本标杆—目标成本管理法可以有效的实施施工企业成本领先战略;③由于资金的时间价值,工程垫资和保函产生的资金成本应该列入项目成本中,而不是体现在公司财务费用中。更多还原

【Abstract】 In order to make construction enterprise select reasonable bid when facing fierce market competition, this paper studies the question of cost-leading strategy under the condition that winning the bid by low price.This paper firstly summarized the domestic and overseas research status, then analyzed the value chain of Construction Company, studied the influence of selecting construction enterprise by low price, brought up the question of selecting cost-leading strategy by comparing the basic competition strategy, and then mainly studied the implementation of construction enterprise cost-leading strategy. Finally, it carried out the demonstration analysis. This paper has the following results:①Construction enterprise’s implementation of cost-leading strategy is the definite selection when facing fierce competition. On the analytical basis of interior and exterior value chain, construction Company can take measures to reconstruct and optimize its value chain in order to achieve the objective of lowering its cost;②Cost role--objective cost management can help construction enterprise to implement its cost-leading strategy;③Capital has its time value, capital cost owing to underlay and surety letter should be counted into project cost,instead of being merely calculated into company’s financial expenses.更多还原